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This study aims to identify Critical Success Factors (CSFs) for tourism route development and proposes a tailored conceptual model. It addresses a comprehensive range of tourism routes, considering their respective goals and performance.

The authors applied a qualitative approach to investigate five tourism routes, interviewing 31 current and former members and examining secondary data from organisational documents. A conceptual model was developed through content analysis of transcripts and secondary data.

Based on the identified CSFs, the model is organised into six components: Product, Goals, Resources, Governance, Activities and Performance assessment.

The study analyses various tourism routes concerning their products, implementation levels, goals, performance and perceived success.

Most respondents are public authorities from European countries. Besides, consideration should be given to developing quantitative research to validate the derived theory.

The model may facilitate participants in enhancing and developing tourism routes, thereby contributing to achieving sustainable development goals related to rural-urban connections and tourism partnerships.

The development of tourism routes is expected to impact socio-economic development in rural/peripheral areas positively.

本研究旨在确定旅游线路开发的关键成功因素 (CSFs), 并提出量身定制的概念模型。本文提出了一系列旅游线路, 考虑了各自的目标和绩效。

我们采用定性方法探究了五条旅游线路, 采访了 31 名现任和前任成员, 并检查了组织文件中的二手数据。通过对记录和二手数据的内容分析, 开发了一个概念模型。

根据识别的关键成功要素, 该模型分为六个部分：产品、目标、资源、治理、活动和绩效评估。

本研究分析了各种旅游线路的产品、实施水平、目标、绩效和感知成功。

大多数受访者是来自欧洲国家的公共当局。此外, 还应考虑开展定量研究来验证所得出的理论。

该模型可帮助参与者改善和发展旅游路线, 从而有助于实现与城乡联系和旅游伙伴关系相关的可持续发展目标。

旅游路线的发展预计将对农村/边缘地区的社会经济发展产生积极影响。

Esta investigación se centra en diversas tipologías de rutas turísticas, buscando identificar Factores Críticos de Éxito (FCE) y proporcionar un modelo conceptual adaptado.

Aplicamos un enfoque cualitativo para investigar cinco rutas turísticas. Entrevistamos a 31 miembros y examinamos datos secundarios de documentos organizativos. Se desarrolló un modelo conceptual mediante el análisis de contenido de transcripciones y datos secundarios.

Basado en los FCE identificados, el modelo está organizado en seis componentes: Producto, Objetivos, Recursos, Gobernanza, Actividades y Evaluación del desempeño.

El estudio analiza diversas rutas turísticas en relación con sus productos, ubicaciones y nivel de implementación, así como los objetivos, rendimiento y éxitos percibidos de los involucrados.

La mayoría de los encuestados son autoridades públicas de países europeos. Se debe considerar el desarrollo de investigaciones cuantitativas para validar la teoría derivada de este estudio.

El modelo puede potencialmente ayudar a los participantes a mejorar y desarrollar rutas turísticas, contribuyendo así a lograr los objetivos de desarrollo sostenible relacionados con las conexiones rural-urbanas y las asociaciones turísticas.

Se espera que el desarrollo de rutas turísticas tenga un impacto positivo en el desarrollo socioeconómico en áreas rurales/periféricas.

This paper aims to examine the creation of the first commercial school in early independent Argentina in 1826 – the Academy of Accountancy of Buenos Aires (AABA) – at the request of the Argentine Government, which entrusted its direction to French expatriate Amédée Brodart, who was considered an expert in commercial education.

This study adopts a microhistory approach based on individual biography and archival research. First, it investigated published biographies of contemporary political figures Brodart had been in contact with. Then, the Argentine archives of the Ministry of Finance and the Arturo Jauretche Museum of the Bank of the Province of Buenos Aires provided information on Brodart’s life during his expatriation to Latin America. Finally, the French Archives of the Paris National Library and ESCP Business School in Paris provided information on Brodart’s life before his departure for Argentina and after his final return to France. These primary sources include extracts from Brodart’s correspondence, financial ledgers, study plans and a few rare iconographic documents.

AABA was connected to a nationalist agenda: to develop Argentinian trade to overcome national underdevelopment and to counter political agitation in the country. However, the lack of local expertise in commercial education, as well as Argentine authorities’ desire to avoid depending on foreign powers, led them to call on a French expatriate rather than on a network of organizations to open this school.

This paper contributes to the literature on the history of commercial education in Latin America and to the literature on the international transfer of commercial education models. This paper is also among the first to consider the origin story of Argentina’s relationship with commercial education.

This research offers new reflexive perspectives on the emergence of commercial education in Latin America by highlighting the agentivity of local actors.

Through a lens of dependency ambiguity, this paper repositions narratives of the development of commercial education in Latin America away from a Western-centric explanation, highlighting the role of local contextual actors. In doing so, it offers an alternative history of commercial education focused on Latin America.

The purpose of this article is to review the legislation on limitation on cash payment from a comparative perspective with France. This legal provision has been the subject of inconsistency and lack of clarity for the past two decades.

This paper uses a doctrinal legal research technique based on an analysis of the law and how it is interpreted in relation to Mauritius's prohibition on cash payments. Section 5 of the FIAMLA 2002 is interpreted in large part by this assessment using legal precedents from the Supreme Court and other Mauritius judicial authorities. France has been chosen as the comparative jurisdiction as it has well-defined legal framework on cash payment limitations in Europe.

The Mauritian judiciary has played a far more significant and active role than the French judiciary. A cursory search reveals a dearth of case law concerning the interpretation of the pertinent sections of the French Monetary and Financial Code concerning the prohibition on cash payments. The French legal system places more emphasis on the kinds of transactions that are exempt, whereas the Mauritius system places more attention on the entities that are exempt, such as banks and other financial organisations.

This paper fills in the gap that exists on legal interpretation of legislation on limitation on payment by cash in Mauritius. It originally contributes to legal literature on money laundering by undertaking a comparison between Mauritius and France for the benefits of students and researchers around the world.

Competitiveness is an important personality trait that has been studied in various disciplines and has been shown to predict critical work outcomes at the individual level. Despite this, the role of competitiveness in groups and teams has received scant attention amongst organizational researchers. Aiming to promote future research on the role of competitiveness as both an adaptive and maladaptive trait – particularly in the context of work – the authors review competitiveness and its effects on individual and team stress and Well-Being, giving special attention to the processes of cohesion and conflict and situational moderators. The authors illustrate a dynamic multilevel model of individual and team difference factors, competitive processes, and individual and team outcomes to highlight competitiveness as a consequential occupational stressor. Furthermore, the authors discuss the feedback loops that inform the different factors, highlight important avenues for future research, and offer practical solutions for managers to reduce unhealthy competition.

This systematic review of the current gender inequality issues in operations and supply chain management (OSCM) seeks to illuminate the multifaceted aspects of this issue and their various implications for the field.

Employing systematic literature review and Preferred Reporting Items for Systematic Literature Reviews and Meta-Analyses (PRISMA) methodologies, this research delves into an analysis of 238 journal articles spanning a 47-year period. The objective is to discern existing voids and put forth actionable suggestions that align with the United Nations’ Sustainable Development Goal Number 5 (SDG5) in the context of men and women, which pertains to realizing gender equality and empowering girls and women.

The results show a significant increase in published articles over the period. However, only five literature review articles were found that specifically address gender inequality in OSCM. The five common themes impacting gender inequality in this field are gender issues, mindset, transportation disparities, human resources and gender roles in OSCM, alongside sustainability, mobility and government policy intersections. The paper emphasizes the need for further research on these themes. It also suggests implications for educators, researchers, companies, OSCM departments and policymakers to achieve SDG5.

This study offers valuable insights by comprehensively reviewing and systematically analyzing the prevailing gender inequality issues within OSCM. It accentuates the significance of gender equality in OSCM, augmenting the burgeoning discourse and catalyzing concerted endeavors for gender equality.

This paper aims to identify the aspects that social actors consider in constructing shared futures in communities. In their application in emerging countries, especially in the Global South, the socio-cultural particularities of communities and actors are often overlooked, generating friction or social conflicts. This paper presents two critical elements contributing to the debate: the importance of understanding Social Actors within a model of generating community futures in emerging countries; and the relevant factors that influence the actors in an exercise of building futures in communities.

From qualitative research, a case study of community foresight of the future was used: the future of Puerto Gaitán 2037 (Meta, Colombia). A method of information collection was applied from observation of the participants and analysis of documentation. The analysis method was the deductive qualitative analysis (DQA).

The participation of the social actors presents a model of five relevant elements that influence the actors for the successful construction of futures in communities. The first four factors, revealed from theory, are presented in real life. Likewise, a fifth factor is proven, Long-term thinking, which is evidenced by a model of application of futures studies for the specific context, applicable to the case of communities in countries of the Global South.

Although there are isolated examples of recommendations regarding studies to generate the future of communities, to the best of the author’s knowledge, this is the first study that presents concrete factors that contribute to guiding the construction of community futures from social actors, especially in countries of the Global South such as Colombia. It is also one of the first studies to use the DQA as a method of analysis in a topic of futures studies.

There has been an explosion of interest in “Equity, Diversity, and Inclusion” (EDI) – also referred to as DEI among other acronyms. On the one hand, this management trend has the potential to draw attention to the ways in which organizational practices and climates can be transformed to have a positive impact on the underrepresentation of women and other marginalized and excluded groups in the workplace. On the other hand, there may be real consequences for women as EDI replaces other concepts such as women's rights, gender equality, affirmative action, employment equity, gender discrimination, etc. This chapter applies a gender lens to the EDI concept and management policy and practice. It juxtaposes EDI's emergence with the lack of progress on gender equality that is observed and measured in many regions of the world and highlights several critiques that may explain this lack of progress. It also identifies what EDI policies and practices need to take into consideration to better address gender inequality in the workplace. Legal approaches are discussed along with a list of potential areas of research on EDI and gender equality to determine the best path forward for making concrete progress on true equality for women in the workplace.

Food security reflects the amount of access and availability of healthy, nutritious, and culturally appropriate food and represents a significant problem both nationally and globally. Individuals and families that are considered food insecure experience disparities and inequities in food access and availability and insufficiency in the amount and kind of food required for a healthy lifestyle. We see high food insecurity as a violation of one's rights to a healthy and secure life and a denial of the opportunity for individuals, families, and communities to realize their full potential in society. Thus, we examine food insecurity from three distinct but related perspectives: social responsibility, social justice, and social sustainability. We then explore the link between food insecurity and the “built environment” as needed to shape research, practice, and sustainable solutions in the future.

This paper aims to investigate how the US stock market deals with the announcement of a strategic Chapter 11, a special type of corporate bankruptcy in which companies seek the protection of the law not as a last resort but as a planned business decision.

An event study is conducted by using data concerning a group of US publicly traded companies that entered Chapter 11 for both strategic and nonstrategic reasons. Regression analysis is also used for robustness purposes.

This study reveals that initiating both strategic and nonstrategic Chapter 11 proceedings results in negative and statistically significant abnormal stock returns before and at the bankruptcy announcement date. However, in the period following the filing, the market gradually views strategic bankruptcy cases as positive news, whereas nonstrategic Chapter 11 filings continue to be perceived as distinctly negative.

To the best of the author’s knowledge, this is the first paper that documents an asymmetric market reaction to the announcement of Chapter 11, suggesting that, in certain circumstances, managers can add value by filing a strategic bankruptcy.